K.G.K.

Pillai & Associates

EPF / ESI / Labour / Tax / Management Consultants

Chief Consultant & Proprietor: K. Gopalakrishna Pillai

(Retired S.S., E.P.F Organisation, Ministry of Labour, Govt.of India)

Profile

Trivandrum Office / Residence:-

“ Gokul” , 203, G.C.Nagar,

Mannamoola Road, Peroorkada P.O.,
Thiruvananthapuram – 695 005, Kerala.
Fax/Tel: 0471-2437888

Kochi Office / Residence:-

A9, IInd Floor, B & B Building,

Near Sharon Marthoma Church,
Power House Road, Palarivattom,
Kochi - 682 025, Kerala.
Fax/Tel:0484-2331788
Tel: 0484 - 6584888

K.Gopalakrishna Pillai,
Chief Consultant & Proprietor,
K.G.K.Pillai & Associates,
EPF / ESI / Labour / Tax / Management Consultants.

Fax/Tel : 0471 - 2437888 (Trivandrum, Kerala)

- Do - 0484 - 2331788 (Kochi, Kerala)
Tel : 0484 - 6584888 (Kochi, Kerala)

Mobile : (O) 9447717888

(O) 9846922888
(O) 9446090888
(O) 9446027888

E-mail: kgkpillai.sumesh@gmail.com
Website: www.epfesiconsultants.com

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 K.G.K.Pillai & Associates
EPF / ESI / Labour / Tax / Management Consultants

Chief Consultant & Proprietor: K. Gopalakrishna Pillai

(Retired S.S., E.P.F Organisation, Ministry of Labour, Govt. of India)

Sub: Consultancy Services being rendered on:-

• Employees’ Provident Funds (EPF),

• Employees’ State Insurance (ESI),
• Labour matters,
• Professional Tax,
• Service Tax,
• Sales Tax,
• Income Tax,
• Value Added Tax (VAT),
• Luxury Tax,
• Registration and Compliance under Factories Act,
• Managerial Consultation,
• Liaison work, etc. on monthly honorarium basis – regarding.

Greetings of the day to you !!!

Thank you very much for visiting our web site.

Let me introduce myself as a Consultant in all the matters relating to Employees’ Provident Fund and
allied Schemes like Employees’ Pension Scheme, 1995, Employees’ Deposit Linked Insurance
Scheme, 1976, Employees’ State Insurance Scheme, 1948 and Labour laws. I have retired voluntarily
on my own accord after putting in more than 36 years of meritorious service with the Employees’
Provident Fund Organization, Ministry of Labour, Govt. of India. During my tenure with this Social
Security Organization, I had the opportunity to serve in almost all the Branches in Kerala in various
capacities. The last 10 years of my service was in the Cadre of Section Supervisor in the
ENFORCEMENT WING of the E.P.F Organization. I have served in different Offices of this Social
Security Organization of the Govt.of India situated at Kochi, Kozhikode, Kannur and of course at its
Kerala Regional Office at Trivandrum from where I have taken VRS. I have also undergone training in
various matters connected with Employees’ Provident Funds at EPF Training Centre at Chennai on
several occasions. This invaluable experience proves my competency in every aspect of work and
knowledge of the rules relating to Employees’ Provident Fund and other Schemes being managed by
the Employees’ Provident Fund Organization.

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In case your esteemed establishment comes under the purview of the Employees’ Provident Funds
and Miscellaneous Provisions Act, 1952 and Employees’ State Insurance Act, 1948, you will have to
comply with different obligations cast on an employer like filing various returns (initial, monthly, half
yearly and annual), paying dues in time and to attend to such other requirements as and when
necessary and therefore needs a few efficient hands to cope up with the responsibility. I, on my part,
can offer my services, as an effective Consultant on monthly contractual basis in which event I am
sure you can reduce your recurring expenses substantially. I express this confidence based on my
long experience with EPF Organization, in various capacities. In addition to routine work like
preparation of returns, filing the same and necessary correspondence with the Departments, I can
also serve you as a Liaison Officer between your establishment and E.P.F. / E.S.I. Organizations /
Labour and other Departments whenever need arises. Besides you can entrust to me any kind of
Managerial Consultation connected with your business as I have the ability to deal with your
Customers and various Government Departments. I can also handle independently the Employees’
State Insurance, Labour matters, etc. besides preparation of Initial / Monthly / Half yearly / Annual
returns and allied work relating to Employees’ Provident Funds / Employees’ State Insurance. I can
also undertake any kind of Managerial / Liaison / Canvassing work even involving long journeys.

If you have got your own machinery for doing the work and filing of returns, you can appoint
me exclusively as your Consultant for rendering expert advice and to represent you in E.P.F. /
E.S.I., Labour and other Government Offices as it will be very much beneficial to both the
Management and the employees (for submission of refund / advance applications correct and
complete in all respects, for expeditious settlement of P.F accounts / availing advances,
sanction of pension, etc. which will ensure quick delivery of benefits to which they are entitled
to, under the various provisions of the EPF / ESI and other Schemes). Employers are also not
fully aware as to how they can reduce their unwanted liability due to lack of knowledge of the
relevant rule provisions.

Employees’ State Insurance Act, 1948 has since been made applicable to the areas in Medical /
Educational Institutions (wherever 20 or more persons are employed) also with effect from
September / October 2007. We have a professional team of competent support staff at both our Kochi
and Trivandrum offices, and we have been able to render prompt and efficient services to a large
number of clients including the Best Five Star Deluxe Hotels in South India / other Five Star / Three
Star Hotels, Construction Companies, Road Motor Transport, Educational / Medical Institutions,
Software Companies, Clearing and Forwarding Agents, IATA / Govt. approved Travel Agents, TATA

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vehicle Dealers, Air Conditioning Contractors, BSNL Contractors, Large textile Shops, Retail Outlets,
Security Agencies, Factories, Semi – Governmental Institutions, etc., all over India and having
branches even abroad. I am unable to furnish my comprehensive clientele list with a view to protect
my client – confidentiality. We plan to initiate more branches in order to cater the needs of further
more establishments.
EMPLOYEES’ PROVIDENT FUNDS
The Constitution of India under “Directive Principles of State Policy” provides that the State shall,
within the limits of its economic capacity, make effective provisions of securing the right to work, to
education and to public assistance in cases of unemployment, old age, sickness, disablement and
other deserving wants. In the light of the above, the EPF & MP Act, 1952 was enacted by the Indian
parliament and came into force with effect from 14th March, 1952. A series of legislative interventions
were made in this direction, including the Employees’ Provident Funds & Miscellaneous Provisions
Act, 1952. Presently, the following three Schemes are in operation under the Act:-

1. Employees’ Provident Fund Scheme, 1952.

2. Employees’ deposit Linked Insurance Scheme, 1976.
3. Employees’ Pension Scheme, 1995.

As per Section 1(3) (a) and 1(3) (b) of the EPF Act, all factories / establishments, specified in
Schedule 1 / Class of establishments employing 20 or more persons fall under the purview of the Act.
The rates of contribution applicable to the above said factories / establishments are 10% & 12%, as
the case may be, to be recovered from the wages of the employees and a matching contribution shall
also be added to it by the Employer. All categories of employees including those who are permanent /
temporary / casual / part-time / daily rated / trainees / apprentices (other than those engaged under
the Apprentices Act, 1961) and contract workers shall become members of the EPF from the date of
their joining the establishment, except those who are excluded under the provisions of the Act. Any
employer employing less than 20 employees can also come under the purview of the Act voluntarily by
a joint application by the employer and majority of the employees, under Section 1(4) of the Act. The
factories and establishments are also liable to pay to the EPFO certain percentage of wages towards
administrative charges of the Funds. The present limit of wages (Basic + DA + Cash value of Food
concession + retaining allowance, if any) for EPF is Rs.6,500/- per month. Enrolment of employees
who are drawing wages above this limit of Rs.6,500/- per month to EPF is optional (i.e., only if both
such employees and the employer are willing). In case one of the parties is not agreeable, such
employees cannot be enrolled.

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 SERVICES RENDERED ON EMPLOYEES’ PROVIDENT FUNDS (EPF)
1. Preparation and submission of applications in the required formats together with required
documents and persuasion / follow up action for obtaining EPF / ESI Code numbers.

2. Preparation and submission of Initial / Monthly / Annual returns in form 9, 2, 12A, 5, 10, 3A, 6A,
preparation of monthly challans for making remittances on or before 15th / 20th of each
following month, filling up, submission and subsequent follow up action for final / part
withdrawals / advances / transfer of accounts / monthly pension, etc. in form 19,20,5 1F, 10C,
13, 31, 10D, Break in reckonable service form, etc., as the case may be, under the Employees’
provident Fund, Employees’ Deposit Linked Insurance Fund and Employees’ Pension Fund
with the aid of latest I.T. facilities (wherever possible).

3. Directions for proper maintenance of necessary records and production of the same before the
relevant authorities / correspondence with Employees’ Provident Fund Organization / obtaining
of Annual Statements of accounts of the E.P.F. subscribers in form 23, liaison work with the
E.P.F. Offices concerned, etc.

EMPLOYEES’ STATE INSURANCE

Employees’ State Insurance Scheme of India is an integrated Social Security Scheme tailored to
provide social protection to workers in the organized sector and their dependants in contingencies
such as sickness, maternity or death and disablement due to an employment injury or occupational
disease.

The scheme tailored to suit health insurance requirements of workers provides full medical facilities to
Insured Persons and their dependents, as well as cash benefits to compensate for loss of wages or
earning capacity in different contingencies.

All factories/ establishments employing 20 or more employees (10 or more in the case of
establishments run with the aid of power) are coverable under the ESI Act, 1948.

SERVICES RENDERED ON ESI SCHEME

Obtaining ESI Code Number from relevant Regional / Sub-regional Offices of ESIC by submitting
application in form 01, after getting Code No., submission of declaration forms in form 1 together with
covering letter in form 3 separately for males and females for obtaining Insurance Nos. and thereafter
ESI Identity Cards for each Insured Person, maintaining ESI register in form 6 (new), Accident

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Register, Submission of Accident report in form 12 (new), submission of other forms in Form 2, 37, 53,
72, etc. and preparation of challans and remittance of ESI dues every month (on or before 21st of each
following month), preparation of return of Contribution in Form 5, all correspondence with ESI,
convincing ESI Corporation about actual dues against ad-hoc assessment order issued, etc. The rate
of present ESI contribution applicable is 6.5% (Employee 1.75% + Employer 4.75%) on gross wages
excluding washing allowance every month in respect of every employee except those who are drawing
more than Rs.15,000/- per month with effect from 01-05-2010. Enrolment of employees drawing
wages more than the limit to EPF is optional but there is no provision at all for enrolment of such
employees to ESI. Employees drawing wages above Rs.15,000/- p.m. will not be counted for
employment strength also. All kinds of employees are to be enrolled to EPF & ESI irrespective of
whether Permanent, Temporary, Casual, Contract, Sub Contract or Daily Waged.

DEPARTMENT OF LABOUR
The Ministry of Labour has the mandate to protect and safeguard the interests of workers in general
and those constitute the deprived and marginal classes of society in particular with due regard and
creation of a healthy work environment, higher production and productivity.

The Ministry seeks to achieve this object through enactment and enforcement of labour laws and
implementation of Scheme Programmes relating to welfare, safety and social security of the Workers.

SERVICES RENDERED ON LABOUR MATTERS

Kerala Shops & Commercial Establishments Act, 1960 and Kerala Shops & Commercial
Establishment Workers’ Welfare Fund Act, 2007.

Maintenance of required registers / documents such as Attendance Register / Muster Roll, Wage
Register, Service Record, Wages Slip, Register of Holidays and Leave, Employment Register, Visit
Book, rendition of Annual returns, getting them approved by Labour Officers concerned, the list of
holidays including National and Festival Holidays, Registration under Factories Act, Registration under
Contract Labour Act and obtaining of Contract Labour Licence, Building CESS, getting approved
“CERTIFIED STANDING ORDERS” by District Labour Officer concerned, Trade Union Registration,
formalities connected with Kerala Shops & Commercial Establishment Workers’ Welfare Fund, etc. are
the main services falling under Labour matters.

PROFESSIONAL TAX
Calculations, preparation of necessary statements in the required formats and remittance of dues

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relating to Professional Tax at Corporations, Municipalities, etc. are also done.

The following are the Acts / Schemes applicable to an establishment situated in Kerala / having a
branch in Kerala with Head Office outside Kerala:-

ACTS / SCHEMES APPLICABLE

i) E.P.F & M.P. Act, 1952

ii) E.S.I. Act, 1948
iii) Certificate of Registration under Section 69 of the Finance Act, 1994 (32 of
1994) for Service Tax
iv) Kerala Shops and Commercial Establishments Act, 1960
v) Maternity Benefits Act, 1961
vi) Minimum Wages Act, 1948
vii) Payment of Bonus Act, 1965
viii) Equal Remuneration Act, 1976
ix) Inter State Migrant Workers’ Act, 1979
x) Kerala Casual, Temporary and Badli Worker’s (wages) Act, 1989
xi) Payment of Gratuity Act, 1972 (Rule 3(1), Rule 4(1) and Rule 6(2)
xii) Industrial Disputes Act, 1947
xiii) Industrial Employment (Standing Orders) Act, 1946
xiv) Kerala Industrial Establishments (National & Festival Holidays) Act, 1958
xv) Rules issued under Kerala Minicipalities Act, 1994 regarding Professional Tax
xvi) Contract Labour (Regulations and Abolition) Act, 1970
xvii) Kerala tax on Luxury Act, 1976 (Sec.4B)
xviii) Kerala Shops & Commercial Establishment Workers' Welfare Fund Act, 2006 and
Scheme 2007
xix) Kerala Municipalities Act
xx) Kerala Town Planning Act
xxi) Kerala Municipal Buildings Rules
xxii) Child Labour Act.

A few important formats / instructions relating to various Acts/Schemes are also appended as
annexure for you to have a general idea about the duties /formalities to be carried out by an employer
having his/her office/Branch in Kerala.

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In addition to the above, we have a team of well experienced Professionals under my leadership to
look after Sales Tax, Service Tax, Luxury Tax (in the case of Hotels), VAT, Income Tax, etc. matters
also.

As already explained above I am a retired Officer of Employees’ Provident Fund Organization (Kerala
Region), Ministry of Labour, Government of India, who has put in more than 36 years of meritorious
service in almost all the branches of EPFO such as Enforcement, Accounts, Administration, cash,
Audit, Inspection, Care Taking, Inward and Dispatch, etc. Out of 36 ½ years of my service from
3.05.1965 to 31.08.2001, I had occasion to serve the EPFO for 30 years in its Regional Office at
Trivandrum itself.

After taking VRS on 01-09-2001 I started Consultancy Service relating to Employees’ Provident
Funds, Employees’ State Insurance, Labour matters, etc. and got registered a Consultancy firm in the
name and style “K.G.K. Pillai and Associates” under Kerala Shops and Commercial Establishments
Act, 1960 under the Department of Labour, Govt.of Kerala. I am at present having offices both at
Trivandrum and at Kochi rendering services on the above matters to more than 70 Institutions with in
and out side Kerala and employing sufficient staff members who are given training by me. All my staff
members are also now well-versed with the work relating to the above matters. A large number of
Officers including Provident Fund Commissioners and staff who were my colleagues are now also
working in the various Offices of the EPFO, all over India. I am having their sincere support and co-
operation in my profession since my services are helpful to the Departments also for obtaining perfect
compliance in all respects. My staff and I do keep good relationship with a number of Officials from
top to bottom in ESI Corporation / Labour and other Departments also which too is helpful to my
profession. I propose to open more Branches both inside and outside Kerala.

I have been able to keep good relationship with almost all high and low level Officials of various
Government and other Departments, such as Labour, ESI, EPF, Income Tax, Sales Tax, Police,
Health, Central Excise, State Excise, Corporations / Municipalities, Judiciary, Temples (Sabarimala,
Guruvayoor, Mookambika, Thiruvairanikkulam, Matha Amrithananda Mayi Math, etc.). I have also got
connections with a large number of leaders of almost all the Political Parties in the various States and
Central where ever those who are in power and not in power.

I am having more than 70 companies in Kerala and outside the state as my Clients. M/s. Punj LIoyd
Ltd., Cholamandalam DBS Finance Ltd., Institutions under Matha Amrithananda Mayi Math, Society

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for Rehabilitation of Cognitive & Communicative Disorders (ICCONS) (owned by Govt.), Drugs and
Pharmaceutical Industrial Co-operative Society Ltd. (DAPCO), Woody’s Hotels (P) Ltd., NIMS
Hospital, J.P. Automobiles, Kerala Housing Finance Ltd., Riya Travels & Tours India (P) Ltd., Cauvery
Build Tech (P) Ltd., Family Plastics & Thermoware and various Educational Institutions including State
Council for Educational Research and Training (SCERT) under the Ministry of Education, Government
of Kerala are a few among them. I am keeping good and close relationship with Regional Provident
Fund Commissioners / APFCs, ESI Regional Directors/ Joint Directors / Deputy Directors, Labour
Commissioners/ District Labour Officers / Assistant Labour Officers, Chief Executive Officers of
Workers’ Welfare Fund Board, IPS Officers, IAS Officers, IRS Officers including Income Tax
Commissioners, High Officials in Judiciary, various Banks including State Bank of India, State Bank of
Travancore, Canara Bank, Indian Bank, Syndicate Bank, etc., Central Labour Enforcement Officers,
Ministers of States and Central, etc. all over India. Discussions are progressing for myself being
appointed as Consultant for KSFE Ltd. also.

I can also educate the eligible employees as to how they can avail the benefits due to them by way of
EPF and ESI by conducting awareness programmes and help them in filling up the application forms
correctly and expedite their claims for settlements / non-refundable advances, etc. utilizing my long
experience in the Departments concerned and good contacts with relevant Officials.

There are more than 60 hospitals also in Kerala which are empanelled by the ESI Corporation, from
where the Insured persons and their eligible family members can have medical treatments without any
limit of medical expenses and with any direct payment to such Hospitals, besides various other
benefits entitled to them under the Employees’ State Insurance Scheme enacted by the Government.
The Hospital Bills are settled directly by the ESI Corporation without any headache to the Insured
Person or his/her family members.

Since my Offices have got internet connection, telephone and tele-fax, there is no difficulty in
rendering necessary details/information/advice/services, besides utilization of courier/ speed post.
Your representatives also can meet me/my staff at my offices at Trivandrum or Kochi when there is
necessity for such persons to visit these places.

If I am appointed as your Consultant for the above said matters, I can promise you that I can ensure
correct and prompt maintenance of all the relevant records relating to all the enactments and
preparation of necessary returns by my well trained staff under my supervision and control, besides
necessary correspondence and liaison work with the Departments concerned, and to bring down the

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liability of my clients to the maximum extent possible, where ever relevant rules permit.
Minimum wages in Kerala has been revised with effect from 01-04-2009 vide
Government of Kerala Notification
G.O.(m.s) No. 100/09/Labour
dated: 23-07-2009 (copy appended).

The rate of present ESI contribution applicable is @ 6.5% (Employee 1.75% + Employer 4.75%) on
gross wages excluding washing allowance every month in respect of every employee except those
who are drawing more than Rs.15,000/- per month from 01-05-2010 and Employees’ Provident Fund
dues payable is @ 25.61%

12% (employee's share to be recovered from the wages of the employees)

3.67% (Employer’s share towards EPF),
8.33% (Pension Fund Contribution),
1.10% (EPF Administration Charges) (subject to a minimum of Rs.5/- per month)
0.50% (Employees’ Deposit Linked Insurance Fund Contribution ) and
0.01% (EDLI Administration Charges) (subject to a minimum of Rs.2/- per month)
(Total 13.61% to be met by the employer towards EPF dues on Basic + DA + Cash value of Food
concession + Retaining Allowances, if any)

For further assistance,

please do not hesitate to contact me directly on my mobile
(O) 9447717888 (O) 9846922888

We assure you of our prompt attention and sterling services always.

Thanks and looking forward to hearing from you soon.
Warm personal regards,

K. Gopalakrishna Pillai
Chief Consultant & Proprietor
K.G.K. Pillai & Associates,

EPF/ESI/LABOUR/TAX/MANAGEMENT CONSULTANTS.

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